消耗性生物资产审计风险及其应对——以Z公司为例

北京理工大学珠海学院2020届本科生毕业论文Audit risk of consumptive biological assets and ItsCountermeasures--Taking Z Company as an exampleFor a long time certified public accounting firms have always regardedagricultural enterprises as a high-risk industry for auditing.Due to the special natureof natural appreciation,expendable biological assets not only increase the difficultyof accounting work of agricultural enterprises,but also bring risks to auditing work.In recent years,there have been a number of cases of financial fraud using biologicalassets in the auditing of listed companies and ipos,ranging from the declination oflantian shares with "old excellent performance"to the collapse of Huishan dairyshares listed in HongKong.The audit problems of agricultural enterprises such as lvdaand Zhenlong specialty emerge in an endless series.Therefore,it is urgent to study theidentification and control of the audit risk of biological assets to prevent the auditfailure.Through case study,this paper introduces the background and related conceptsof the audit risk of biological assets,and introduces the causes and risks of the auditrisk of biological assets in detail.First of all,through a large number of reading and combing domestic andforeign relevant literature,this paper collates and collects relevant theories on auditrisk published by domestic and foreign scholars,and generally introduces theresearch background and significance of audit risk.Second,launched a briefintroduction about the present situation of China's aquaculture industry,according tothe characteristics of the aquaculture industry is expounded,in Z company two eventsas a starting point,to a briefreview ofZ company events,and then spread to the Zcompany about internal management,and analysis of the main financial indicatorselements such as contrast,according to the difference between before and after theevent broke out in Z company,found that audit differences,provides data for foundthe audit risk.To Z corporation as a case study object,from multiple perspectives,the variousperspectives of biological assets audit risk of financial risk,inventory of may find thereal driving force of the respect such as summarized in combination with Z company'sproduct features and factors such as environment,financial indicators,internalcontrol,analyses factors that affect audit risk in audit work and the main risk points,in view of the audit risk of the corresponding measures to improve the audit work forconsumptive biological assets.Finally,the conclusion of the paper is summarized and